In the EU, the distinction between delegated acts and implementing acts was introduced by the Treaty of Lisbon. The distinction seems clear only at first sight. Delegated acts are defined as non-legislative acts of general application, adopted by the European Commission on the basis of a delegation contained in a legislative act. In contrast, implementing acts are not defined as to their legal nature, but to their purpose − where uniform conditions for implementing legally binding Union acts are needed. Under no circumstances may an implementing act modify anything in the basic act. Both delegated and implementing acts are subject to judicial review by the Court of Justice of the EU which controls their conformity with the basic act.

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